Madras High Court
Sree Rengaraj Steel And Alloys ... vs 3 The Account Officer/Revenue on 13 December, 2021
W.P.Nos.33954 & 33957 of 2018
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 13.12.2021
CORAM :
THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY
W.P.Nos. 33954 & 33957 of 2018
W.M.P.Nos. 39428, 39429, 39432 & 39433 of 2018
Sree Rengaraj Steel And Alloys Pvt. Ltd.
HTSC No 136
36/3-4 , Trichy Bye Pass Road
Ammani Kondalam, Salem-636002
rep by its Authorised signatory P.kannan
... Petitioner in W.P.No.33954 of 2018
Sri Venkateswara Steel Industries
HTSC NO 84
50A, Sankagiri Main Road
Nethimedu Salem - 636002
Repd. by its Manager P.Kannan
... Petitioner in W.P.No.33957 of 2018
-Vs-
1 The State of Tamil Nadu
Rep by its secretary to Government Energy
Department Fort.St.George Chennai-9
2 The Chairman And Managing Director
TANGEDCO Ltd No 144
Anna Salai, Chennai-2
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W.P.Nos.33954 & 33957 of 2018
3 The Account officer/Revenue
Superintending Engineer office
TANGEDCO
Salem Electricity Distribution Circle
Salem .... Respondents in both the W.Ps.
Prayer of W.P.No.33954 of 2018: Writ Petition under Article 226 of the
Constitution of India praying for the issuance of a Writ of Mandamus or any
other writ, forbearing the 2nd and 3rd respondents from demanding and
collecting the tax on maximum demand charges from the petition in HT SC.
No.136 as per the orders on the Honourable Supreme court of India New Delhi
on 31.08.2012 in SLP (c) No.24993 of 2012 and 25522 of 2012 etc Batch in
M/s. Sri Krishna Alloys and Etc. Vs.Union of India and others Etc
Prayer of W.P.No.33957 of 2018: Writ Petition under Article 226 of the
Constitution of India praying for the issuance of a Writ of Mandamus or any
other writ, forbearing the 2nd and 3rd respondents from demanding and
collecting the tax on maximum demand charges from the petitioner in HT SC.
No.84 as per the orders on the Honourable Supreme court of India New Delhi
on 31.08.2012 in SLP (c) No.24993 of 2012 and 25522 of 2012 etc Batch in
M/s. Sri Krishna Alloys and Etc. Vs.Union of India and others Etc.
For Petitioner : No Appearance
For Respondents : No Appearance
COMMON ORDER
These writ petitions have been filed, praying for the issuance of a Writ of
Mandamus, to forbear the 2nd and 3rd respondents from demanding and
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W.P.Nos.33954 & 33957 of 2018
collecting the tax on maximum demand charges from the petitioner in
W.P.No.33954 of 2018 and W.P.No.33957 of 2018 in HT SC. No.136 and 84
respectively, as per the orders on the Honourable Supreme court of India, New
Delhi on 31.08.2012 in SLP (c) No.24993 of 2012 and 25522 of 2012 etc.,
batch in M/s. Sri Krishna Alloys and Etc. Vs.Union of India and others Etc.
2. This Court, by order dated 28.05.2021 in a batch of similar Writ Petitions,
viz., W.P.Nos.9010 of 2020 etc., has considered the claim of the petitioners and
granted the relief as sought for by the petitioners therein, allowed the prayer of
the petitioners. Further, the First Bench of this Court had also considered the
similar relief in W.A.No.547 of 2004, etc., and passed the order dated
02.06.2015, which reads as follows:
“In view of the issue raised in the present writ appeal/writ petition
being settled against the appellant/petitioner in terms of the Division
Bench judgment in W.P.Nos.159 of 2008, etc. (batch), decided on
15.06.2012 and thereafter, the Hon'ble Supreme Court having
entertained the Special Leave Appeals against the said judgment
bearing Special Leave Appeal (Civil) Nos.24685 to 24719 of 2012
dated 31.08.2012, with an interim direction restraining the
respondents therein from taking any coercive steps for disconnecting
the supply of electricity to the premises of the petitioner therein,
subject to that petitioner paying all the charges/dues except tax
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W.P.Nos.33954 & 33957 of 2018
calculated on the basis of maximum demand, it is agreed that the
present writ appeal and writ petition be disposed of in terms aforesaid,
with the agreement that the ultimate fate of the matter before the
Hon'ble Supreme Court would also govern the present appellant and
writ petitioner and the same interim order would continue to enure for
the benefit of the writ appellant and writ petitioner during the
pendency of the Special Leave Appeals.”
3. The learned counsel appearing for the petitioners would submit that the
Special Leave Appeals referred to in the above mentioned judgment of the First
Bench, are still pending before the Hon'ble Supreme Court and the interim order
already granted therein, is continued till date. Therefore, he would submit that
these writ petitions also may be disposed of on the same lines of the order
passed by the Hon'ble First Bench in W.A.No.547 of 2004.
4. In the light of the above, this Court is of the view that the above order
passed by the First Bench of this Court in W.A.No.547 of 2004 dated
02.06.2015, referred to above, will hold good in respect of the present Writ
Petitions also. Accordingly, these writ petitions stand disposed of on the same
lines. No costs. Consequently, connected miscellaneous petitions are closed.
13.12.2021
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W.P.Nos.33954 & 33957 of 2018
sha
To
1 The District Revenue Officer
Office of the District Revenue Office
Kancheepuram District
2 The Sub Collector
Office of the District Collector Office
Kancheepuram District
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W.P.Nos.33954 & 33957 of 2018
KRISHNAN RAMASAMY, J.
sha
W.P.No. 33954 & 33957 of 2018
13.12.2021
https://www.mhc.tn.gov.in/judis
